ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Poultry farming for breeding, eggs and meat:
Cages (for egg layers)20 years10.00%5.00%1 Jan 2007
Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units)15 years13.33%6.67%1 Jan 2007
Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units)15 years13.33%6.67%1 Jan 2007
Aquaculture:
Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions)10 years20.00%10.00%1 Jul 2007
MANUFACTURING:
Cured meat and smallgoods manufacturing:
Ancillary assets:
Cages, stillages and trolleys (stainless steel)15 years13.33%6.67%1 Jul 2016
Dairy product manufacturing:
Ancillary and support assets:
Cages (including cardboard cages and pallet cages)10 years20.00%10.00%1 Jul 2016
Fruit and vegetable processing:
Fruit juice and fruit juice drink manufacturing assets:
Support assets:
Bins, cages and hoppers20 years10.00%5.00%1 Jul 2010
Concrete product manufacturing:
Prefabricated concrete product manufacturing assets:
Pipe manufacturing assets:
Cage machines20 years10.00%5.00%1 Jul 2013
Steel coil roll forming, slitting and blanking and sheet metal forming:
Steel coil roll forming assets:
Support assets:
Tunnel guarding (including safety cages)15 years13.33%6.67%1 Jul 2012
RETAIL TRADE:
Motor vehicle tyre or tube retailing:
Tyre inflation cages10 years20.00%10.00%1 Jul 2011
Supermarket and grocery stores:
Support and other assets:
Trolleys, stock type (including roll cages, platform trolleys, etc)10 years20.00%10.00%1 Jul 2020
TRANSPORT, POSTAL AND WAREHOUSING:
Courier pick-up and delivery services:
Materials handling equipment:
Trolleys, freight barrows, cages and bins10 years20.00%10.00%1 Jul 2011
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Forklift attachments:
Cages10 years20.00%10.00%1 Jul 2011
Roll cages10 years20.00%10.00%1 Jul 2011
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Veterinary services:
Veterinarians' assets:
Animal cages:
Fibreglass, plastic and polyethylene (PE) cages10 years20.00%10.00%1 Jan 2004
Stainless steel cages20 years10.00%5.00%1 Jan 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Child care services:
Play area assets:
Pet enclosures and structures, freestanding (including bird aviaries, chicken coops, fish tanks, guinea pig cages and rabbit hutches)10 years20.00%10.00%1 Jul 2020
ARTS AND RECREATION SERVICES:
Nature reserves and conservation parks operation:
Parks and gardens:
Lion parks:
Animal cages and sheds20 years10.00%5.00%1 Jan 2001
Casino operations:
Count and cage assets:
Coin scales10 years20.00%10.00%1 Jul 2022
Counterfeit detectors8 years25.00%12.50%1 Jul 2022
Note counters/sorters/verifiers6 years33.33%16.67%1 Jul 2022
Trolleys10 years20.00%10.00%1 Jul 2022
OTHER SERVICES:
Automotive repair and maintenance:
Automotive and heavy vehicle repair and maintenance assets:
Tyre inflation cages10 years20.00%10.00%1 Jul 2011
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Warehouse and distribution centre equipment and machines:
Forklift attachments:
Cages10 years20.00%10.00%1 Jul 2011
Roll cages10 years20.00%10.00%1 Jul 2011

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Source: TR 2022/1